CRAPPS v. DUEHAY

Civ. A. No. 7300.

208 F.Supp. 344 (1962)

Thurman O. CRAPPS, Plaintiff, v. Francis G. DUEHAY and H. M. McLeod, District Director of Internal Revenue, Defendants.

United States District Court E. D. South Carolina, Charleston Division.

May 3, 1962.


Attorney(s) appearing for the Case

W. Brantley Harvey, Jr., Harvey & Harvey, Beaufort, S. C., for plaintiff.

Leon W. Vaseliades, Attorney, Department of Justice, Washington, D. C., for defendants.


MARTIN, District Judge.

This is an action to recover fifty dollars paid by the plaintiff under protest in partial satisfaction of a cabaret excise tax assessment levied by the defendant in the amount of $8,922.41, plus a delinquency penalty of $1,917.07, plus interest in the amount of $760.76, amounting in aggregate to $11,600.24, for the third quarter of 1957 through the second quarter of 1959. The plaintiff filed a claim for refund of the fifty dollars paid and...

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